10
AN ACT relating to collection of delinquent
oil and gaspersonal property
11 tax; amending K.S.A.
1996 Supp. 79-2101 and K.S.A. 1997 Supp.
19-
12 101a and
repealing the existing sectionsections.
13
14 Be it enacted by the Legislature of the
State of Kansas:
15 Section 1. K.S.A.
1996 Supp. 79-2101 is hereby amended to read
as
16 follows: 79-2101. Except as provided by
K.S.A. 79-2017, and amendments
17 thereto, all the taxes on personal property
that remain due and unpaid
18 on February 16January 1 or July 1 shall be collected in the
following
19 manner:
20 The county treasurer,
betweenon or before February 20
and 25, shall
21 send a notice by mail to the person, firm,
unincorporated association,
22 company or corporation to whom such taxes
were assessed, and which
23 remain unpaid on February
16January 1 of any year, to its post
office
24 address as shown by the records in the
office of the county clerktrea-
25 surer. The county treasurer,
betweenon or before July 10
and 15, shall
26 send a notice by mail to the person, firm,
unincorporated association,
27 company or corporation to whom such taxes
were assessed, and which
28 remain unpaid on July 1 of any year, to its
post office address as shown
29 by the records in the office of the county
clerktreasurer. Failure to
30 receive any such notice shall not relieve
such person, firm, unincorporated
31 association, company or corporation
defaulting in payment of personal
32 taxes from any interest and costs attached
thereto. Such notice shall state
33 the amount of personal tax charged against
the party, and notify the party
34 that the tax may be paid by paying interest
thereon from the date it
35 became due and payable to date of payment
computed under the pro-
36 visions of K.S.A. 79-2004a, and amendments
thereto.
37 If such taxes remain unpaid
for a period of 3014 days after
mailing
38 such notice, the county treasurer shall
issue a warrant signed by the trea-
39 surer directed to the sheriff of the
county, commanding the sheriff to
40 levy the amount of such unpaid taxes and
the interest thereon, together
41 with the costs of executing the
warrant and the sheriff's fees for col-
42 lecting the same, upon any personal
property, tangible or intangible, of
43 the person, firm, unincorporated
association, company or corporation to

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1 whom such taxes were assessed.
Also, such warrant shall be filed of
record
2 with the appropriate
register of deeds and such filing shall constitute
a
3 lien on such personal
property from and after the time of the recording
4 thereof. Such
warrant shall be delivered to the sheriff. Upon receipt of
5 such tax warrant, the sheriff shall
proceed to collect the taxes the same
6 as upon execution, except that
where such taxes were levied and
assessed
7 pursuant to K.S.A. 79-329 through
79-334, and amendments thereto, they
8 shall be collected as follows:
9 The sheriff or
county treasurer shall cause notice to be given by
10 registered mail to the purchaser of the oil
and gas from such lease of the
11 amount of such delinquent taxes and the
name of the person against
12 whom they were assessed and
from. From and after the receipt of such
13 notice such purchaser shall not pay to the
person owing the taxes orany
14 holder of a working interest in
such lease any of the proceeds of the sale
15 of any oil or gas from such lease, but
shall pay the proceeds to the sheriff
16 until the full amount of such taxes and
costs are paid after which the
17 purchaser may resume the payments for such
oil or gas to such person,
18 but this exception shall not prevent the
levy of an execution and sale of
19 the leasehold interest or the physical
personal property on any such lease
20 for the payment of delinquent taxes owed by
its owner. Tax warrants
21 issued pursuant tothis
paragraphK.S.A. 79-329 through 79-334,
and
22 amendments theretoshall
not be required to be returned prior to 24
23 months after issuance.
24 The sheriff, as soon as
the sheriff collectscollecting the
tax warrant,
25 shall make a return thereof and shall make
a return of all tax warrants
26 delivered to the sheriff on or before
October 1 of the year following the
27 year in which the tax was levied except
as otherwise provided by the
28 preceding paragraph. If the warrant
so returned shows that the tax has
29 been collected, the sheriff shall pay the
tax to the county treasurer. If
30 such return shows that such tax has not
been collected, the county trea-
31 surer shall file with the clerk of the
district court of the treasurer's county
32 an abstract of the total amount of unpaid
taxes and interest due plus
33 penalties and costs of executing the
warrant. The clerk shall enter the
34 total amount of the unpaid
taxes in the appearance docket and note the
35 entry in general index. No fee shall be
charged for making the entry. The
36 total amount shall become a judgment in the
same manner and to the
37 same extent as any other judgment under the
code of civil procedure and
38 shall become a lien on real estate from and
after the time of the filing
39 thereof. A transcript of the judgment may
be filed with the clerk of the
40 district court in any other county and when
it is entered in the manner
41 provided above it shall become a lien upon
real estate located in such
42 county in the same manner as is provided in
case of other judgments,
43 except that no fee shall be charged for
making the entry. Execution, gar-

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1 nishment or other proceedings in aid
of execution may issue within the
2 county or to any other county on the
judgment in the same manner as
3 on judgments under the code of civil
procedure except that any real estate
4 taken upon execution for the
collection of such taxes shall be sold without
5 appraisement. None of the exemptions
provided for in the code of civil
6 procedure shall apply to any such
judgment but no such judgment se-
7 cured for taxes on personal property
shall be levied against a homestead.
8 At the time of filing
the abstract of the taxes, interest, penalties and
9 costs of executing the
warrant with the clerk of the district court, the
10 county treasurer shall serve notice, in
writing, on the county attorney of
11 such filing. It shall be the duty of the
county attorney to commence such
12 proceedings as are necessary for the
collection of such judgment. If ex-
13 ecution is not issued within five years
from the date of the entry of any
14 such judgment, or if five years shall have
intervened between the date of
15 the last execution issued on such judgment,
and the time of issuing an-
16 other writ of execution thereon, such
judgment shall become dormant,
17 and shall cease to operate as a lien on the
real estate of the delinquent
18 taxpayer. Such dormant judgment may be
revived in like manner as dor-
19 mant judgments under the code of civil
procedure. Any such judgment
20 remaining uncollected after 20 years may be
allowed to become dormant
21 if the county commissioners determine,
after consideration of all relevant
22 facts, that it is not reasonable to expect
such judgment will be collected.
23 The board of county commissioners may allow
such judgment to become
24 dormant at any time if the original amount
of the judgment was less than
25 $50.
26
Sec. 2. K.S.A. 1997 Supp. 19-101a is hereby amended
to read
27 as follows: 19-101a. (a) The board of
county commissioners may
28 transact all county business and
perform all powers of local legis-
29 lation and administration it deems
appropriate, subject only to the
30 following limitations, restrictions
or prohibitions:
31 (1) Counties shall
be subject to all acts of the legislature which
32 apply uniformly to all
counties.
33 (2) Counties may
not consolidate or alter county boundaries.
34 (3) Counties may
not affect the courts located therein.
35 (4) Counties shall
be subject to acts of the legislature prescrib-
36 ing limits of
indebtedness.
37 (5) In the
exercise of powers of local legislation and administra-
38 tion authorized under provisions of
this section, the home rule
39 power conferred on cities to
determine their local affairs and gov-
40 ernment shall not be superseded or
impaired without the consent of
41 the governing body of each city
within a county which may be af-
42 fected.
43 (6) Counties may
not legislate on social welfare administered

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1 under state law enacted
pursuant to or in conformity with public
2 law No. 271--74th congress, or
amendments thereof.
3 (7) Counties
shall be subject to all acts of the legislature con-
4 cerning elections, election
commissioners and officers and their du-
5 ties as such officers and the
election of county officers.
6 (8) Counties
shall be subject to the limitations and prohibitions
7 imposed under K.S.A. 12-187 to
12-195, inclusive, and amendments
8 thereto, prescribing
limitations upon the levy of retailers' sales taxes
9 by counties.
10 (9) Counties may
not exempt from or effect changes in statutes
11 made nonuniform in application solely
by reason of authorizing
12 exceptions for counties having
adopted a charter for county gov-
13 ernment.
14 (10) No county may
levy ad valorem taxes under the authority
15 of this section upon real property
located within any redevelopment
16 area established under the authority
of K.S.A. 12-1772, and amend-
17 ments thereto, unless the resolution
authorizing the same specifi-
18 cally authorized a portion of the
proceeds of such levy to be used
19 to pay the principal of and interest
upon bonds issued by a city
20 under the authority of K.S.A.
12-1774, and amendments thereto.
21 (11) Counties
shall have no power under this section to exempt
22 from any statute authorizing or
requiring the levy of taxes and pro-
23 viding substitute and additional
provisions on the same subject, un-
24 less the resolution authorizing the
same specifically provides for a
25 portion of the proceeds of such levy
to be used to pay a portion of
26 the principal and interest on bonds
issued by cities under the au-
27 thority of K.S.A. 12-1774, and
amendments thereto.
28 (12) Counties may
not exempt from or effect changes in the pro-
29 visions of K.S.A. 19-4601 to 19-4625,
inclusive, and amendments
30 thereto.
31 (13) Except as
otherwise specifically authorized by K.S.A. 12-
32 1,101 to 12-1,109, inclusive, and
amendments thereto, counties may
33 not levy and collect taxes on incomes
from whatever source derived.
34 (14) Counties may
not exempt from or effect changes in K.S.A.
35 19-430, and amendments thereto. Any
charter resolution adopted
36 by a county prior to July 1, 1983,
exempting from or effecting
37 changes in K.S.A. 19-430, and
amendments thereto, is null and void.
38 (15) Counties may
not exempt from or effect changes in K.S.A.
39 19-302, 19-502b, 19-503, 19-805 or
19-1202, and amendments
40 thereto.
41 (16) Counties may
not exempt from or effect changes in K.S.A.
42 13-13a26, and amendments thereto. Any
charter resolution adopted
43 by a county, prior to the effective
date of this act, exempting from

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1 or effecting changes in K.S.A.
13-13a26, and amendments thereto,
2 is null and void.
3
(17) Counties may not exempt from or effect changes in
K.S.A.
4 71-301, and amendments thereto.
Any charter resolution adopted
5 by a county, prior to the
effective date of this act, exempting from
6 or effecting changes in K.S.A.
71-301, and amendments thereto, is
7 null and void.
8
(18) Counties may not exempt from or effect changes in
K.S.A.
9 19-15,139, 19-15,140 and
19-15,141, and amendments thereto. Any
10 charter resolution adopted by a
county prior to the effective date
11 of this act, exempting from or
effecting changes in such sections is
12 null and void.
13 (19) Counties may
not exempt from or effect changes in the pro-
14 visions of K.S.A. 12-1223, 12-1225,
12-1225a, 12-1225b, 12-1225c
15 and 12-1226, and amendments thereto,
or the provisions of K.S.A.
16 1997 Supp. 12-1260 to 12-1270,
inclusive, and amendments thereto,
17 and 12-1276, and amendments
thereto.
18 (20) Counties may
not exempt from or effect changes in the pro-
19 visions of K.S.A. 19-211, and
amendments thereto.
20 (21) Counties may
not exempt from or effect changes in the pro-
21 visions of K.S.A. 19-4001 to 19-4015,
inclusive, and amendments
22 thereto.
23 (22) Counties may
not regulate the production or drilling of any
24 oil or gas well in any manner which
would result in the duplication
25 of regulation by the state
corporation commission and the Kansas
26 department of health and environment
pursuant to chapter 55 and
27 chapter 65 of the Kansas Statutes
Annotated and any rules and reg-
28 ulations adopted pursuant thereto.
Counties may not require any
29 license or permit for the drilling or
production of oil and gas wells.
30 Counties may not impose any fee or
charge for the drilling or pro-
31 duction of any oil or gas
well.
32 (23) Counties may
not exempt from or effect changes in K.S.A.
33 79-41a04, and amendments
thereto.
34 (24) Counties may
not exempt from or effect changes in K.S.A.
35 1997 Supp. 79-1611, and amendments
thereto.
36 (25) Counties may
not exempt from or effect changes in K.S.A.
37 1997 Supp. 79-1494, and amendments
thereto.
38 (26) Counties may
not exempt from or effect changes in subsec-
39 tion (b) of K.S.A. 19-202, and
amendments thereto.
40 (27) Counties may
not exempt from or effect changes in subsec-
41 tion (b) of K.S.A. 19-204, and
amendments thereto.
42 (28) Counties may not exempt from or effect changes in
K.S.A. 79-
43 2017 or 79-2101, and amendments thereto.
Any charter resolution

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1 adopted prior to the effective
date of this act, which affected the provisions
2 of K.S.A. 79-2017 or 79-2101, and
amendments thereto, is hereby declared
3 to be null and void.
4 (b) Counties
shall apply the powers of local legislation granted
5 in subsection (a) by resolution
of the board of county commission-
6 ers. If no statutory authority
exists for such local legislation other
7 than that set forth in
subsection (a) and the local legislation pro-
8 posed under the authority of
such subsection is not contrary to any
9 act of the legislature, such
local legislation shall become effective
10 upon passage of a resolution of the
board and publication in the
11 official county newspaper. If the
legislation proposed by the board
12 under authority of subsection (a) is
contrary to an act of the legis-
13 lature which is applicable to the
particular county but not uni-
14 formly applicable to all counties,
such legislation shall become ef-
15 fective by passage of a charter
resolution in the manner provided
16 in K.S.A. 19-101b, and amendments
thereto.
17 Sec. 2.3. K.S.A. 1996 Supp. 79-2101 is79-2101 and K.S.A. 1997
18 Supp. 19-101a are hereby
repealed.
19 Sec. 3.4. This act shall take effect and be in force
from and after its
20 publication in the statute book.
21
22